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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Duty assessment for warehoused imports secures liability by bond; duty payable on ex-bond filing at prevailing rate.</h1> A separate Bill of Entry for Warehousing is used; assets are assessed and duty determined at warehousing to secure liability by execution of a bond since payment is deferred. Duty is paid on ex-bond clearance when an Ex-Bond Bill of Entry is filed, and the applicable rate is the rate in force on the date of filing the Ex-Bond Bill of Entry.

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